The Right to Truth in Administrative and Tax Proceedings in the Context of the Resumption of Proceedings on the Basis of New Evidence

Abstract

The law is of great importance as long as it serves a person, and protects the spirit and values such as justice and a sense of security. In connection with the above, the fundamental relationship between law and truth becomes. Therefore, the truth, as an essential element of the spirit of the law, acquires a special meaning in administrative procedures, where in a situation of subordinating the administered entity to the administrative entity, the individual often becomes the weaker link. Meanwhile, the analysis of individual cases clearly shows the contrast that may arise in the argumentation by administrative authorities and courts of the legitimacy and regularity of their decisions. Unfortunately, the phenomenon of the authorities and courts interpreting the same norms on the basis of specific proceedings by using mutually exclusive arguments to justify the issued decisions is a common phenomenon. This is a dangerous situation for the stability of the law. The principle of objective truth is superseded by relative truth, which depends on the interest that plays a key role in a given matter.